Bonus 2 times a month. Options with financial assistance or waiver of premiums

In many large companies, employees receive salaries that are equal to or slightly above the minimum wage, and they also receive bonuses, which can be much higher than wages. Such bonuses are monthly, and information about them is entered into the employment contract. But in addition, for various reasons, the employer may assign one-time bonuses to their employees. Usually such funds are transferred if there are good reasons.

The nuances of the award

Standard monthly bonuses act as part of the salary, therefore they are included in the remuneration system on the basis of Art. 135 TK. Additionally, the head of the company may appoint one-time bonuses under Art. 191 shopping malls, which are not included in the salary. Usually, funds are paid only to employees who excel in some way at work, so they should be encouraged.

The rules and procedure for transferring a one-time bonus to employees should be fixed in the internal documentation of the enterprise.

When are the funds paid out?

One-time bonuses are assigned if there are good reasons, therefore, they are most often listed in the following situations:

• any employee has increased labor productivity;
• due to the active work of the citizen, the number of customers in the store has increased;
• a specialist in production has increased the competitiveness or quality of the products being created;
• bonuses are paid before holidays or various significant events in the life of employees.

The decision to assign such a payment is made only by the head of the enterprise, therefore this is not his direct responsibility. Often, funds are assigned to employees who replaced other employees, performed actions that were not provided for by their job description, or were engaged in optimizing business processes in the company.

How profitable is it to pay one-time transfers?

The payment of one-time bonuses is considered a more profitable measure for employers, compared with an increase in the salary of employees. This is due to the following reasons:

• transfer of additional bonuses is carried out only after the appropriate decision of the head of the enterprise is made, therefore, if the director decides to deprive a particular specialist of this payment, then it is impossible to challenge such a decision;
• it is allowed to transfer such funds not within strictly established deadlines, but with a certain delay;
• the term for the payment of such funds is not strictly established, therefore, violations of the terms do not fall under Art. 136 TC;
• if necessary, the head of the company can reduce the payroll, refusing to all employees in the bonus.

But the transfer of premiums must be economically justified. Therefore, the head of the company must determine in advance the reason for accruing this amount. Most often, economic reasons are used for this, represented by an increase in the company's income or the onset of some festive event for the enterprise.

Conditions for the payment of funds

The accrual of a one-time bonus is possible only if certain conditions are met, which are regulated not only by law, but also by internal local acts of companies. Most often, the main conditions are prescribed in a collective labor agreement or in a bonus provision.

These main conditions include:

• if the director decides to pay funds to the employee from the undistributed profits of the organization, then he must make such a decision officially, for which a meeting of shareholders is held, a protocol is drawn up and the decision is approved;
• often in the internal documentation of the company it is indicated that it is necessary to transfer bonuses to employees for long service or when new modern equipment is put into operation;
• it is not required to indicate the size of the lump sum in the employment contract of each employee.

Other conditions depend on the decision made by the management of the firm.

What are the requirements?

Before paying a one-time bonus, the director of the company must take into account some restrictions:

• if the company has a trade union, then it is required to coordinate with its members all provisions related to bonuses;
• it is allowed to increase payments, but not to reduce them, if they are fixed in the employment contract;
• if the head of the company decides to assign payments to employees, then the accountant of the organization must draw up a special certificate, and the head issues an official order.

The amount of additional payments may vary slightly for different employees. The head independently determines which of the employees will receive this or that payment at a certain point in time.

What documents are being prepared?

Vacation and one-time bonuses, as well as other payments to employees, must be officially recorded in the organization's documentation. Only in this case they will be taken into account in taxation. If the employer prefers to pay employees one-time bonuses for various reasons, then the following documents should be generated for them:

• information on bonuses is entered into the collective labor agreement;
• information on the accrual of these bonuses is entered into individual labor agreements drawn up separately with each employee;
• position on wages;
• regulation on bonuses containing information on bonuses paid monthly;
• provision on one-time transfers that can be transferred for length of service, paid on holidays or assigned for other reasons.

Only with proper registration of one-time bonuses for holidays or other significant events can they be used to reduce the tax base for income tax.

Rules for compiling a provision on bonuses

Before paying a one-time bonus, the head of the company must correctly draw up its accrual. For this, an appropriate provision on bonuses is formed. It reflects the actual practice of the firm in relation to the transfer of bonuses to employees. This document contains the following information:

• it is prescribed that additional funds are transferred to employees only when certain goals are achieved, for example, when sales or the number of customers increase, when a festive event occurs, or under other conditions;
• lists the evaluation criteria and conditions for awarding the bonus;
• the amount of payment is indicated;
• all employees of the company who can count on these funds in achieving specific goals are listed.

The amount of the payment can be presented as a fixed amount of funds or as a percentage of salary. Each company can use its own unique indicators, taking into account the specifics of the activity. The provision may also include other conditions or information that depend on the area in which the company operates, how many employees work in it, and also what is the average salary of employees.

One-time bonuses are assigned only on the basis of the position. An example of such a provision can be found below.

Consequences of drafting the provision

A one-time production premium in 6-personal income tax is reflected only when it is officially registered. Otherwise, the payment acts as a gift if its amount does not exceed 4 thousand rubles.

If the manager draws up a provision on bonuses, then he has an obligation to pay these funds to the employees of the company. Employees, if necessary, can require the head to transfer this money. Therefore, information is usually entered into the document that allows, if necessary, to refuse hired specialists in funds.

Are insurance premiums paid?

With a one-time bonus, taxes are paid only if it is properly drawn up. Insurance premiums are transferred by the employer from this amount, regardless of whether it is included in expenses when calculating income tax. Therefore, the employer will not be able to save on these contributions.

If a citizen works in a joint-stock company, then the founders have the right to transfer funds from retained earnings. In this case, they will have to hold a meeting of shareholders, as well as officially make a decision. This method of transferring the premium does not allow reducing the taxable profit of the company.

The concept of the thirteenth salary

In many companies, there is such a thing as the thirteenth salary. It is paid at the end of the year as an incentive to employees, if there are necessary funds in the wage fund. It is a one-time payment, since the head of the company cannot be sure that at the end of the year there will be enough funds in the fund to transfer the thirteenth salary to all employees of the enterprise.

There is no information in the legislation on how this bonus should be correctly transferred to hired specialists. Therefore, company executives pay it to their employees only if they have the desire and appropriate financial capabilities. The company's accountant cannot make such a payment as a monthly salary, so it acts only as an addition to earnings.

In many companies, the thirteenth salary is fixed in internal regulatory documents. The employer determines exactly when the funds are transferred to employees, as well as what is the procedure for payment. Most often, this information is entered into the provision on bonuses. If such a payment is made out as a one-time bonus, then the head of the company can independently choose the employees to whom the funds will be transferred.

Rules for issuing an order

Accounting for one-time bonuses implies the need for their correct registration. If the employer decides to transfer these funds to one or more employees, then he must correctly execute it by issuing an appropriate order. When generating this document, the following points are taken into account:

• the order contains information about when and in what amount the bonus is transferred to a particular employee or several employees of the enterprise;
• if there are hired specialists of the company who are not entitled to payments, then they are simply not included in this order;
• if an employee who does not receive a bonus tries to challenge the decision of the management, for which he files a complaint with the labor inspectorate, then the manager must refer to the content of the provision on bonuses;
• the order is issued in the form No. T-11, if the funds are paid to only one employee who in any way distinguished himself before the company's management;
• if payments are assigned to several employees of the enterprise, then form No. T-11a is selected.

Directly in the order, the head of the company indicates for what reason these one-time payments are assigned. The code for the income of a one-time bonus is given, and it also indicates when exactly the funds will be paid to employees. The employer independently decides in what form the money will be allocated. They can be issued in cash through the cash desk of the company. If employees of the company receive a salary to a bank account, then bonuses are usually transferred to this account.

Are there taxes on payouts?

One-time bonus payments are regulated differently from regular incentive transfers. But personal income tax is mandatory paid from them, if they are correctly drawn up. Additionally, insurance premiums are transferred from them.

For the competent calculation and payment of personal income tax, the following requirements are taken into account:

• the possibility of transferring one-time payments is provided for by the content of the company's internal regulations;
• only payments that are assigned for any services to the company, and are not tied to weekends or other events, are applied to accounting;
• all costs associated with the payment of taxes are necessarily recorded in the accounting of the company.

From a one-time premium, personal income tax is paid by the direct employer, acting as a tax agent for their employees.

Other important nuances

Before accruing a one-time bonus, the employer must take into account some significant features. These include:

• if a bonus is paid upon dismissal of an employee, then personal income tax is charged from it on general terms;
• if funds are transferred for holidays or other significant events, then they are not related to the professional activities of employees, therefore such expenses cannot reduce the tax base for corporate income tax;
• ESHN is not withheld from such rewards.

Employers can pay one-time remuneration using various taxation systems. It is important to consider whether these payments reduce the tax base.

What wiring is used?

Accountants need to be aware of the one-time bonus income codes and the entries used. When transferring these funds, information must be entered into the accounting records. For this, wiring D91-2 K70 is used. Based on it, an incentive payment is credited from the net profit of the company.

Such a quote can be applied when using any type of profit, which may be current or for the previous tax period. Since such expenses are other, D91-2 is used.

What income codes are used?

Employees may require the employer to create a 2-NDFL certificate at any time. It is required to solve numerous tasks, for example, when applying for a loan or receiving other services. This document contains information about all cash receipts of the employee, indicating their code. Therefore, the question arises, what is the income code for one-time premiums. The main codes include:

• Code 2002. It is applied if the employee of the company is paid bonus incentives for various achievements at the place of work. They may be provided for by the requirements of legislation, the content of an employment contract or a collective agreement. This code is used when paying bonuses based on the results of the month, quarter or year, as well as when transferring money for completing important tasks or for unique production achievements.
• Code 2003. It is used if rewards are transferred from the company's income or through the use of special purpose money. This code is relevant if the company's target money is used. Typically, such a code is used if a bonus is paid for various festive events or anniversaries. Often such payments act as material motivation for employees. They are not related to the performance of official duties of employees.
• Code 2000. It is used in a situation where a bonus is awarded for long service.

With the help of such codes in the 2-NDFL certificate, you can understand exactly what funds were received by the employee at one time or another. The same code marks a one-time production premium in 6-personal income tax. The accountant of the company must competently approach the completion of these documents, since he is responsible for the identified errors or violations.

Employer's liability for violations

Often, employees have to deal with the fact that the employer does not pay one-time bonuses, although the need for these transfers is due to internal local acts or a collective agreement. In this case, refusal to pay bonuses is a violation on the part of the director of the company.

Under such conditions, employees can file a complaint with various state inspection authorities. It is best to write a statement to the labor inspectorate. The specialists of this service will conduct an audit, the main purpose of which will be to identify violations of the rights of employees by the management of the organization. Although the transfer of one-time bonus payments is not subject to the requirements of the law, but if this obligation is fixed in regulatory documents, then the manager is obliged to follow these standards.

Conclusion

One-time employee bonuses are not part of the salary, therefore they are assigned to hired specialists only if there are some grounds. Most often they are listed for unusual achievements of employees, as well as for the purpose of encouragement. Their size is determined by the direct employer.

In order for such payments to be official, they must be correctly drawn up, for which information about them is entered into the collective agreement or the employer even forms a special provision on bonuses. The director of the firm must follow the requirements contained in these official documents.

Payment of bonuses at the end of the year carried out by the employer if there are grounds for this. In the article, we have disclosed many issues related to the payment of annual bonus payments, including the procedure for their accrual and calculation, criteria for bonuses.

What is the annual bonus?

The annual bonus is an incentive payment that is paid in favor of employees from the employer for the conscientious performance of their labor duties during the past or coming year.

The Labor Code of the Russian Federation does not contain provisions that would oblige management to pay bonuses. Thus, as a general rule, the employer has no obligation to pay bonuses at the end of the year or other time period. However, such an obligation can be established both by an employment contract with a specific employee, and by internal acts in force in the organization. We will talk about this in more detail in the corresponding part of the article.

Grounds for paying an annual bonus

The reasons for the award may vary. The letter of the Ministry of Labor of Russia dated September 21, 2016 No. 14-1 / V-911 states that bonuses are awarded for the results of labor, the achievement of certain indicators, after their assessment by the employer. Accordingly, bonuses are associated with the work of a particular employee or department. This is what distinguishes bonuses from material assistance, which can be accrued regardless of the performance of employees.

Despite the above explanations of the Ministry of Labor of the Russian Federation, bonuses can also be paid on holidays, for example, the anniversary of an employee, since the Labor Code of the Russian Federation does not directly prohibit this. The annual bonus can be paid even without the employee's obvious achievements in the labor field.

The list of grounds for paying bonuses at the end of the year is not limited by law (they can be any). This gives the employer some freedom in choosing the reason for the payment.

In particular, the grounds for the annual bonus may be:

1. High quantitative indicators of labor activity, for example, the implementation of the plan, the creation of a certain amount of material values, the provision of a certain number of services, etc.
2. Good quality indicators. This is the compliance of products with standards, GOST, SNiP, etc., or the absence of complaints about the quality of products or services provided by customers.
3. Impeccable indicators of discipline. For example, the absence of disciplinary sanctions against the employee / employees during the year, compliance by employees with the Internal Labor Regulations, etc.
4. The complexity of the work being done. Performance by employees of particularly complex and responsible tasks throughout the year.

The procedure for paying bonuses at the end of the year

The procedure for the payment of annual bonuses by the Labor Code of the Russian Federation and other acts containing labor law norms has not been established. At the same time, by virtue of Art. 57, part 2 of Art. 135 of the Labor Code of the Russian Federation, the procedure for making incentive payments (including annual bonuses) may be regulated by:

1. Labor contract.
2. collective agreement.
3. Agreement.
4. local act.

Thus, in each organization, various internal acts regulating the procedure for bonuses to employees can be adopted. In addition, the text of employment contracts with employees may prescribe the procedure and conditions for the payment of annual bonuses. Most often, organizations have Regulations on bonuses, which are adopted in the form of local acts and approved by order of the employer.

Such Regulations may include:

• grounds for bonuses at the end of the year;
• terms of payment of the annual bonus;
• conditions for making payments (criteria, coefficients, list of indicators, etc.);
• the method for calculating the amount of bonuses, or an indication of a fixed amount that the employer can or is obliged to pay;
• conditions for depriving the premium, reducing its size.

It is possible that the procedure for bonuses at the end of the year is not fixed in the organization, is not spelled out in employment contracts with employees. In this case, the employer himself decides whether to make payments or not.

Calculation of the size of the annual bonus, the amount of the bonus for the year

There are many methods for calculating bonuses based on performance for the year. As a rule, the calculation is made for the entire organization as a whole, or for individual structural units. This allows you to simplify the calculation process and not calculate the amount of bonuses for each individual employee.

The amount of annual bonuses can be set:

• in a fixed amount (for example, 5,000 rubles);
• as a percentage of wages or salary (for example, 10% of the salary, the amount of which is 20,000 rubles);
• depending on the organization's revenue over the past year (for example, net profit from 10,000,000 rubles entails the payment of an annual bonus for each employee in the amount of 10,000 rubles, and profit from 20,000,000 rubles - the payment of bonuses in the amount of 20,000 rubles);
• depending on the number of products manufactured (for example, 100 machines were produced per year, which entails the payment of an annual bonus to all employees or a specific department in the amount of 10,000 rubles).

The calculation of the bonus amount based on the results of work for the year can be made according to the following algorithm:

1. An analysis of the results of labor activity for the annual period is carried out.
2. It is determined who will receive the premium and who will not. For example, some employees do not have penalties and they will be paid a bonus, and some have, respectively, they did not deserve bonuses.
3. The final amount of payments is calculated. It is possible to use various coefficients, formulas, criteria to increase the premium or reduce their size.

Order for the payment of bonuses at the end of the year

Year-end bonuses cannot be paid randomly. In order for everything to be legal, it is necessary to issue a bonus order.

The order can be issued according to the forms No. T-11 (for one employee) and T-11a (for several employees at once). It is not forbidden to use an arbitrary form of the order, by developing it independently.

The order may contain the following information:

1. Name of the organization (full and abbreviated, if any).
2. Order number.
3. The date the document was created.
4. Employee's payroll number.
5. FULL NAME. employee.
6. The structural unit in which the employee works.
7. The position of the employee.
8. Basis for the award.
9. The amount of the premium.
10. A link to a document that contains the award procedure (if any).
11. Information about the head of the organization (full name, position).
12. Information about the acquaintance of the employee with the order (full name, signature).
13. Acquaintance date.

A sample order for the payment of an annual bonus to one employee can be downloaded.

A sample order for the payment of an annual bonus to several employees can be downloaded.

Calculation and payment of bonuses based on the results of work for the year

The accrual of bonuses is carried out by the accounting department. The bonus is accrued in the month in which the bonus order was issued. Accrual and payment of bonuses based on the results of the year (current) is allowed in the next year. This is due to the fact that it is necessary to evaluate the performance of the past year, which can be done only after its completion. The internal acts of the organization may establish a month or a specific date for payment, for example, March of the year following the current one. This position is consistent with the explanations given in the Letter of the Ministry of Labor of the Russian Federation dated September 23, 2016 No. 14-1 / OOG-8532.

The wiring is as follows:

Income code in the certificate 2-NDFL - 2002.

Premiums are subject to insurance premiums. In addition, they are included in labor costs. If the general taxation system (OSN) is used, - on the date of accrual, and with a simplified system (STS) - on the date of payment of bonuses to the employee.

For example, if an order to pay a premium for 2018 was issued in the same year of 2018, the premium should be included in the expenses for 2018 in accounting and tax accounting. When calculating personal income tax and insurance premiums, the premium should be included in the employee's income for 2018.

Bonuses for a holiday, for example, for the new year, should not be taken into account in the tax expenses of the organization (regardless of the taxation system), which follows from the Letter of the Ministry of Finance dated 07/09/2014 N 03-03-06/1/33167.

Thus, the procedure for paying bonuses at the end of the year can be fixed in the internal acts of the organization containing labor law norms. If there are none, and the bonus procedure is also not prescribed in employment contracts with employees, the employer decides whether to pay the bonus or not.

In accordance with Art. 135 of the Labor Code of the Russian Federation, systems of additional payments and incentive bonuses and bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms.

A bonus is a stimulating or incentive payment paid in excess of the employee's basic salary for certain achievements in labor activity in accordance with the bonus indicators (grounds) established in the organization's local regulations.

Thus, the reward can be of two types:

1) a stimulating nature, which is provided for by the wage system;

2) the incentive nature of employees outside the wage system.

Article 135 of the Labor Code of the Russian Federation provides for the right of the employer to independently establish a bonus system in collective agreements, agreements, local regulations in accordance with the requirements of the law.

On the issue of the use of incentives and compensation payments in organizations financed from the federal budget, there are Methodological recommendations for improving the organization of wages for employees of institutions, organizations and enterprises that are on budget financing, based on the use of a unified tariff scale of wages, approved by a decree of the Ministry of Labor of Russia dated November 11, 1992 No. 32.

These Guidelines orient the use of additional payments, allowances and incentives for employees of organizations in the public sector to take into account the individual qualities of the employee, ensuring high personal performance of his work. At the same time, the types of additional payments and allowances that are associated with differences in the intensity of work and workload of employees with the same job title should be preserved (for example, additional payment for class management at school, record keeping and accounting, when this is not included in the main work). Wage supplements paid for harmful, difficult and dangerous working conditions must be preserved in all cases.

Clause 6.3 of the said Recommendations indicates that the introduction of bonuses for high performance must be accompanied by the establishment of indicators by which this performance should be changed. Among these indicators may be, for example, the degree of increase in the normalized amount of work, the successful completion of the most complex work (tasks), the high quality of the work performed, the systematic early completion of work with the manifestation of a certain risk and initiative.

Employees of organizations in the budgetary sphere can widely apply bonuses for professional skills. It is expedient to pay them to employees who have high business qualities, who own advanced methods and methods of work, who have a high level of professional training and consistently high productivity. Specific indicators of high professional skills are established directly in the institution, organization and enterprise. One of the most typical indicators of the professional skills of an employee of a budgetary organization (especially a small one) may be mastering the professional skills of several professions and specialties (for example, carpenter, joiner, electrician, plumber).

In other organizations, the bonus system may be determined in the collective agreement. However, the specific procedure, indicators, conditions, amounts and other elements of bonuses should be fixed in the provision on bonuses or the relevant section of the regulation on remuneration, which are local acts, or directly in the employment contract with the employee (which is possible only in organizations with a small number of employees) .

It must be understood that by establishing a bonus system in an organization, the employer assumes certain obligations to pay bonuses to employees. In other words, on the basis of the provision on bonuses, when the employee fulfills the indicators and conditions for bonuses, the right to demand the payment of bonuses arises, and the employer has the obligation to pay the bonus.

The bonus system developed in the organization should include the following elements:

1) bonus indicators;

2) bonus conditions;

3) the amount of premiums;

4) circle of persons to be awarded;

5) frequency of bonuses;

6) the basis of the bonus.

ATTENTION! Bonuses, which are part of the wage system, must be paid for certain production or labor indicators. The bonus system implies the establishment of specific indicators (for example, for an increase in sales in relation to the plan).

Bonus indicators are developed in accordance with the specifics of the organization and the positions occupied by employees. So, the indicators for which an accountant can be rewarded differ from the bonus indicators for a machine operator.

The choice of bonus indicators can be determined by the form of remuneration established in the organization. So, for workers with piecework wages, bonus indicators can be made dependent on the quality of the products produced (for example, the absence of defects), and quantitative indicators can be established for time workers (for example, the fulfillment of the production rate by 110%).

Thus, bonus indicators should be of a production nature, be achievable by each individual employee and measurable.

The bonus conditions perform a control function, act as a certain limiter, affecting both the amount of the bonus and the very fact of accruing or not accruing the bonus. The conditions for bonuses can be, for example, compliance with labor safety, labor discipline. Failure to comply with these conditions may serve as grounds for depriving the employee of the bonus.

The amount of the bonus can be set in the form of a fixed sum of money or in a certain part of the salary (cash allowance).

The Labor Code of the Russian Federation does not prohibit setting any amount of premiums. The provision on bonuses may stipulate that bonuses are not limited to a maximum amount.

The choice of the bonus period is determined by the specifics of the organization of labor and production. The frequency of bonuses is determined by the head of the organization. The most common is the payment of bonuses on a monthly basis at the same time as wages. However, in some cases, when the main indicator of bonuses are the results of economic activity, bonuses can be made quarterly, for half a year, for a year.

Bonuses are paid on the basis of the order of the head of the organization. The order is issued according to the forms No. T-11 (if the bonus is paid to one employee) or No. T-11a (if the bonus is paid to several employees).

The order must specify:

1) the surname, name and patronymic of the persons being awarded, their personnel numbers, positions and the structural unit in which they work;

2) the reason for the payment of the bonus (for example, in connection with the overfulfillment of the production plan, based on the results of the organization's activities for the year);

3) the basis for accruing a bonus (for example, a memo from the head of a structural unit);

4) the amount of the premium.

According to Art. 191 of the Labor Code of the Russian Federation, an employer may encourage employees who conscientiously perform their labor duties. Employees can be paid one-time bonuses:

♦ for increasing labor productivity;

♦ for many years of conscientious work;

♦ for improving product quality;

♦ for innovation in work;

♦ for achievements in professional competitions;

♦ for impeccable performance of labor duties;

♦ on the occasion of public holidays;

♦ on the occasion of an employee's anniversary;

♦ for other achievements in work, stipulated by the internal labor regulations, the collective agreement or the regulation on bonuses.

Such bonuses do not apply to wage systems and are paid on the basis of the overall assessment of the work of this employee as a one-time incentive. At the same time, the employer is guided by a subjective assessment and has no obligations to employees to pay bonuses. Accordingly, employees are not entitled to make any claims regarding the payment of bonuses.

When paying one-time bonuses, the circle of persons to be awarded is not determined in advance. Payments of one-time incentive bonuses are made only by the decision of the employer, which indicates the amount of the bonus for each specific employee. This takes into account:

♦ personal contribution of the employee to the activities of the organization;

♦ the result of the work of the unit in which the employee performs labor duties;

♦ the result of the organization's activities.

There is no need to develop a special bonus provision for one-time bonuses.

In accordance with Art. 255 of the Tax Code of the Russian Federation, the taxpayer's labor costs that reduce the tax base for income tax include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensatory accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses related to the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

In particular, in accordance with paragraph 2 of Art. 255 of the Tax Code of the Russian Federation, labor costs include accruals of a stimulating nature, including bonuses for production results, allowances for tariff rates and salaries for professional skills, high achievements in labor and other similar indicators.

ATTENTION! The condition on bonuses to employees must be reflected in the employment contract and (or) the collective agreement. Only in this case, the amount of bonuses can be taken into account in the cost of wages.

In the employment contract, it is allowed (except for the essential conditions of the employment contract) to refer to the norms of the collective agreement, the internal labor regulations of the organization, the provisions on bonuses and (or) other local regulations without their specific interpretation in the employment contract. In this case, it will be considered that the specified local regulations will apply to a particular employee. Therefore, if the employment contract concluded with a specific employee does not include certain accruals provided for in the above-mentioned collective agreement and (or) local regulations, or there are no references to them, such accruals cannot be accepted for income tax purposes.

It should be remembered that Art. 270 of the Tax Code of the Russian Federation fixes some types of expenses that are not related to expenses for tax purposes, regardless of whether or not such payments are established in the employment contract. Such expenses include, in particular, expenses in the form of bonuses paid to employees from special-purpose funds or targeted income.

Leave the payment deadlines the same. It is not necessary to pay them before the 15th day of the next month inclusive. Officials agreed that the new restrictions on salary terms do not apply to bonuses.

According to the Ministry of Labor

From October 3, 2016, there is a limit: wages for a month worked cannot be issued later than the 15th day of the next month (Article 136 of the Labor Code of the Russian Federation, Federal Law No. 272-FZ of July 3, 2016). That is, for the first half of the month, the salary must be paid from the 16th to the last day of this month on the specified day. For the second half of the next month - from the 1st to the 15th inclusive.

However, this rule does not necessarily apply to incentive payments. The Ministry of Labor explained it this way.

They are charged for a period of more than half a month. And the employer sets the terms for issuing incentive payments to employees for a month, quarter, year or other period of time.

Let's say the bonus clause contains that the bonus payment for the period determined by the bonus system, for example, for a month, the company pays in the next month. And there is a specific number. And at the end of the year - say, in March next year, or a specific date of issue is also indicated. This will not violate the requirements of Part 6 of Article 136 of the Labor Code of the Russian Federation in the new edition.

In other words, the company can pay them in terms different from the terms of salary payment. She has the right to determine:

• circle of persons entitled to awards;
• indicators and conditions of bonuses;
• the amount of incentive payments;
• procedure and timing of payment of premiums.

Why pay premium

The employer determines the bonus indicators. They may be:

• quantitative (by how much the employee fulfilled and overfulfilled production targets in terms of the amount of work, etc.);
• quality (how much saved raw materials, materials, fuel; how much improved the quality of work, reduced the percentage of defects, etc.).

The Company may pay additional remuneration for one indicator or for a group of agreed indicators.

At the same time, the indicators should be production, as well as such that each employee can achieve them and which can be measured.

Simultaneously with the bonus indicators, the company can establish the conditions for bonuses - additional requirements. For example, indicate that if they are not fulfilled, then the bonus is not paid or its size is reduced.

Thus, the Labor Code gives the employer the right to independently establish a remuneration system that corresponds to the conditions of its activities and the specific goals of stimulating employees.

What is the deadline for paying bonuses?

As you decide when to pay extra rewards, keep these points in mind.

On the one hand, the salary includes additional payments and bonuses of a stimulating nature, bonuses and other incentive payments (part 1 of article 129 of the Labor Code of the Russian Federation). That is, incentive payments are an integral part of the salary. Therefore, the employer can time the payment of bonuses to the date of payment of wages for the month being paid.

Example 1:

When to issue the monthly bonus

In the provision on bonuses to DSK-55 LLC, such a procedure is established.

“Employees are entitled to receive a monthly additional remuneration in the amount of up to 40% of their salary. Unless otherwise provided by a local regulatory act, the period for paying additional remuneration is determined by the period for issuing wages for the second half of the bonus month.

The deadline for paying salaries for the second half of the month in the company is the 5th day of the next month.

Foreman Grishin V.P. for November, a monthly bonus in the amount of 24,000 rubles was accrued. (salary - 60,000 rubles, bonus - 40% of the salary).

There are no features for the November issuance in local acts.

On the other hand, the term for paying the bonus may depend not only on the period for which it is accrued (month, quarter, half year, year, etc.). But also from other factors, namely:

• how structural divisions interact in determining the financial result of the company;
• in what period of payment of bonuses direct supervisors prepare memos on incentive payments for employees;
• when meetings of the commission are held, which distribute the incentive part of the wage fund, etc.

Then the period of data collection and analysis will be more than 15 days. And such an increase in the term is objective. Accordingly, the employer can set the terms for paying additional remuneration as follows:

• a specific date provided for by local regulations;
• specific period.

Labor legislation does not contain any restrictions on the terms for issuing bonuses.

Example 2:

When to pay quarterly and annual bonuses

StroyGrad LLC rewards employees based on the results of each quarter and the results of the year.

In the regulation on incentive payments, the payment terms are set as follows.

1. The quarterly bonus is paid on the 15th day of the second month following the reporting quarter.
2. The annual bonus is paid within 10 calendar days from the date of the annual meeting of the founders.

These are valid expressions. They do not contradict Article 136 of the Labor Code of the Russian Federation.

In addition, the employer may pay "off-system" additional payments. They may or may not be provided for by a collective agreement or other local regulatory act. For example, awards for the liquidation of an accident, for an anniversary, a professional holiday, etc.

As a rule, they are timed to coincide with the event, and do not wait for the established day for the payment of salaries. Although it can be tied to salary (the company chooses the order itself).

How to avoid disputes

To avoid disputes with inspectors and employees, clearly state the timing of the payment of "systemic" payments in the collective agreement or local regulation.

This may be a provision on bonuses, a provision on remuneration, etc. Approve them taking into account the opinion of the representative body of workers (if any).

If you do not have such documents, you will be punished for violating labor law norms (decision of the Stavropol Regional Court dated May 11, 2016 in case No. 7-529 / 2016).

And if the deadline for paying bonuses is set, but the company does not comply with them, does it issue them later? Also expect fines. Their sizes are contained in the table.

The statute of limitations for these violations is a year (Article 4.5 of the Code of Administrative Offenses of the Russian Federation).

Please note: if you have not settled the terms for the issuance of bonuses by local acts, the inspectors will assume that you must pay them on the days of the salary.

And do not forget that liability for delayed payments related to wages occurs regardless of the fault of the employer.

An analysis of judicial practice has shown that judges in disputes over incentive payments act in this way.

1. The bonus is set for the employee by an employment contract in a fixed amount, for example, for a month. Its payment does not depend on the financial result of the company. Then, if the employee has fulfilled the required indicators, the court will oblige the employer to pay the bonus (appeal ruling of the Sverdlovsk Regional Court dated September 9, 2016 in case No. 33-15060/2016).

Table. What are the penalties for violating the procedure for issuing incentive payments

What will they punish	How will they punish		Where is it written
	leader	company
Violated the norms of labor legislation (did not establish the procedure for settlements with employees - there are no local regulations)	Fine 1-5 thousand rubles.	A fine of 30-50 thousand rubles.	Part 1 Art. 5.27 of the Code of Administrative Offenses of the Russian Federation
Awarded late*	Warning or fine 10-20 thousand rubles.	A fine of 30-50 thousand rubles.	Ch. 6 Art. 5.27 of the Code of Administrative Offenses of the Russian Federation
Repeatedly violated the term of payment (were previously punished for a similar violation) *	A fine of 20-30 thousand rubles. or disqualification for 1-3 years	A fine of 50-100 thousand rubles.	Ch. 7 Art. 5.27 of the Code of Administrative Offenses of the Russian Federation

* Actions are not of a criminal nature.

2. The incentive payment is set, but its payment depends on the financial condition of the company. In this case, if the organization has received a loss, the court will refuse the employee - it will not satisfy the requirements stated by him. Since the issuance of the premium depends on an additional condition.

It cannot be considered a mandatory, guaranteed and unconditional incentive payment. To issue such remuneration is the right of the employer, and not the obligation (appellate ruling of the Khabarovsk Regional Court dated September 23, 2016 in case No. 33-6894 / 2016).

3. The company has established not only indicators, but also the condition of bonuses: work in the company on the date of publication of the order to issue the bonus.

Then if the employee quit before the manager signed such an order, the dismissed employee will not receive a bonus. Even if he fully worked out the bonus period (appellate ruling of the Sverdlovsk Regional Court dated September 7, 2016 in case No. 33-15305/2016).

Think about the timing of the bonuses. They must be clear and understandable. If you follow them, there will be no problems.

Performance Award is paid when an employee achieves certain results related to labor activity. The criteria that are taken into account when calculating bonuses, the amount of payments, the procedure for their implementation will be discussed in the article.

General provisions on bonuses for achieving results in work

The bonus is an integral part of the salary, as expressly stated in Part 1 of Art. 129 of the Labor Code of the Russian Federation. However, payments are not made in all cases, but only when employees conscientiously fulfill their duties or achieve outstanding success at work (part 1 of article 191 of the Labor Code of the Russian Federation).

Bonus payments for outstanding performance are made either:

• based on the order of the management of the organization, who decided to encourage one or more employees;
• based on the decision of the management, who is forced to pay bonuses, due to the presence of relevant regulations in force at the enterprise and the compliance of employees with the criteria specified in them.

Such acts may be collective agreements, agreements, or local acts.

Most often, the procedure for paying bonuses for achievements in the service is fixed in the Regulations on Bonuses, which is a local act.

This provision may include information about:

• bonus criteria, for example, specific indicators, in case of which the employee is paid bonuses;
• list of persons eligible for the award. For example, requirements for seniority, position, etc. may be established;
• periodicity of payments, for example: no more than once a year, quarter, month.

The decision on bonuses in all cases is drawn up by order of the employer, which can be drawn up both in the form established by the Decree of the State Statistics Committee of 05.01.2004 No. 1, and in any form.

Performance-Based Bonus Criteria and Possible Wordings

When paying bonuses based on performance (for a year, month, quarter), various criteria may be applied, which are either stipulated by the Regulations on Bonuses or other regulatory act in force in the organization, or determined by management.

The criteria can be the following:

Criterion	Criteria characteristic
Quantitative	The release of a certain amount of products or the achievement of other quantitative indicators of labor by an employee if the organization is not engaged in the production of products
Qualitative	The quality of manufactured products or a qualitative indicator of another materialized result of labor
By performance	Performance of certain indicators that are essential for a particular type of activity. For example, the implementation of the plan in all areas of activity in the aggregate
According to the employee's employment outside of working hours	For example, a bonus may be paid if an employee worked overtime, went out on holidays, etc.
For disciplinary action	If an employee comes to work on time, his behavior is in accordance with the Regulations on discipline in force in the organization, then he may be paid a bonus
Economic	Saving organizational resources, such as doing a certain amount of work at a lower cost
The number of mistakes made by the employee	The absence of errors that led to negative consequences may serve as a basis for the payment of bonuses.
According to the complexity of the work performed	If an employee performed work of increased complexity relative to other employees, he may be paid a bonus
Any other criteria	There are no restrictions on the number of criteria, but they must be somehow related to the employee’s work activity

The wording can be used freely, but their content must correspond to the criterion by which the employee has achieved outstanding performance. For example, "for exceeding the production plan by 100 units for the period from 02/01/2018 to 03/01/2018".

Monthly performance bonus (monthly)

As the name of this type of bonus implies, it is paid based on the performance of an employee for one calendar month.

The procedure for bonuses, as already mentioned, can be prescribed in the internal acts of the organization. If there are no such acts, then the employer is free to determine whether to pay bonuses or not, how, in what amount to do it.

As a rule, the algorithm of actions is as follows:

1. The provisions of internal regulations are being studied.
2. A list of employees who deserve bonuses is determined.
3. With the help of the criteria established in the organization, or at the discretion of the management, the amount of bonuses for each employee is determined.
4. An order is issued. If one employee is rewarded, in the T-11 form, and if several, in the T-11a form.
5. Employees and performers are introduced to the order.
6. The document is transferred to the accounting department for the calculation of bonuses.

The letter of the Ministry of Labor of Russia dated September 21, 2016 N 14-1 / B-911 states that monthly bonuses can be paid in the month following the reporting month, after assessing all employee performance indicators. For example, for August, the premium may be paid in September. It is not forbidden to establish a different order. For example, the payment can be made directly in the month in which the results are achieved, or in any subsequent month.

Annual performance bonus

Bonuses based on the results of work for a one-year period are accrued annually (every year), or based on the results of work for a specific, single year. A feature of this type of bonus is that it is problematic to reward employees before the expiration of the one-year period, since this requires calculating all labor indicators for a long period of time (if the organization has fixed criteria for such a calculation).

In this regard, the payment of an annual bonus already in the new, next year is not a violation of Part 6 of Art. 136 of the Labor Code of the Russian Federation. This position was also supported by the Ministry of Labor in a letter dated September 23, 2016 No. 14-1 / OOG-8532. Bonuses can be paid in any month after the end of the reporting year.

The criteria and procedure for payment may well coincide with the indicators already indicated above for monthly bonuses. The only difference is the estimated period and the amount of payments. It is assumed that the annual bonus should be greater than the monthly one, although in practice this is not always observed. No wonder many people call the annual bonus payment the 13th salary.

The amount of the premium can be:

• fixed (for example, 20,000 rubles);
• be determined by a point system (the number of points for a particular indicator is established in a local act, collective agreement, agreement).
• calculated as a percentage of wages or salaries.

Thus, a bonus based on performance can be paid in the manner prescribed by internal documents, or at the discretion of management. The list of criteria, the procedure for determining the size of the bonus, we described in the article.